---
kind: "section"
citation: "48 C.F.R. § 207.471"
title: "48"
number: "207.471"
heading: "Funding requirements."
url: "https://uscodex.org/cfr/48/207.471"
---

# §207.471. Funding requirements.

- (a) Fund leases in accordance with DoD Financial Management Regulation (FMR) 7000.14-R, Volume 2A, Chapter 1.
- (b) **DoD leases are either capital leases or operating leases.** See FMR 7000.14-R, Volume 4, Chapter 6, [section 060206](/cfr/48/060206.md).
- (c) **Use procurement funds for capital leases, as these are essentially installment purchases of property.**

## Notes

### Amendments

[64 FR 31732, June 14, 1999, as amended at 66 FR 55121, Nov. 1, 2001; 71 FR 53045, Sept. 8, 2006; 76 FR 76319, Dec. 7, 2011]

### Authority

Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.

### Source

Source: 56 FR 36305, July 31, 1991, unless otherwise noted.

### Amendments

[64 FR 31732, June 14, 1999, as amended at 66 FR 55121, Nov. 1, 2001; 71 FR 53045, Sept. 8, 2006; 76 FR 76319, Dec. 7, 2011]